,,ii  #aafth ,,congress  #b;d ,session  
,s4 #dghh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #a1   
#bjbj,mr4 ,toomey 7for himself1 ,mr4    
,cramer1 ,mrs4 ,loeffler1 ,mr4 ,sasse1  
and ,mr4 ,perdue7 introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to prohibit ,states and     
localities that seek to impede the free 
formation of education pods from        
receiving ,federal emergency education  
funds1 to provide a teacher expense     
deduction for home educators1 and for   
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,protect       
,parent ,organized ,direction of        
,students ,act4  #b4 ,prohibition of    
,federal funds to ,states and localities
 that impede the free formation of      
education pods  7a7 ,in general         
,notwithstanding any other provision of 
law1 a ,state or locality may not       
receive ,federal emergency education    
funds appropriated to address the threat

 of the ,,covid-#ai pandemic if the     
,state or locality enacts a law after   
the date of enactment of this ,act that 
impedes or otherwise regulates the free 
formation of educational pods1 including
 any of the following3 7#a7 ,regulating 
qualifications of adults acting as      
teachers of educational pods1 including 
certification requirements or           
registration with the ,state or         
locality4  7#b7 ,requiring registration 
of educational pods with the ,state or  
locality1 including submission of a     
notice of intent to form an educational 
pod4  7#c7 ,regulating pay1 working     
conditions1 or hour requirements for    
teachers or students of educational     
pods4  7#d7 ,requiring educational pods 
to get approval for planned curriculum  
from the ,state or locality4  7#e7      
,controlling curriculum or course       
requirements for educational pods4  7#f7
 ,requiring periodic evaluation of      
children participating in educational   
pods4  7b7 ,educational pods ,in this   

section1 the term educational pod means 
a small group of #c or more students at 
the elementary or secondary education   
level1 who-- 7#a7 are from more than #a 
family2 and  7#b7 learn together in     
person but not in1 or on the grounds of1
 an elementary school or secondary      
school 7as such terms are defined in    
section #haja of the ,elementary and    
,secondary ,education ,act of #aife 7#bj
 ,u4,s4,c4 #ghja774  #c4 ,teacher       
expense deduction for home educators    
7a7 ,in general ,in the case of taxable 
years beginning after ,december #ca1    
#bjai1 and ending before ,january #a1   
#bjbc1 for purposes of sections         
#fb7;a77#b77;,d7 and #afb of the        
,internal ,revenue ,code of #aihf-- 7#a7
 the term eligible educator shall       
include an eligible home educator1  7#b7
 the term classroom shall include any   
location where the eligible home        
educator teaches elementary or secondary
 school students1 and  7#c7 any expenses
 described in clause 7i7 or 7ii7 of such

 section #fb7;a77#b77;,d7 shall be      
treated as if paid or incurred in       
carrying on a trade or business of the  
eligible home educator1 and as if       
teaching were the profession of the     
eligible home educator4  7b7 ,eligible  
home educator ,for purposes of this     
section-- 7#a7 ,in general ,the term    
eligible home educator for any taxable  
year means an individual who is a       
teacher of an education pod 7as defined 
in section #b7;b771 a teacher of a      
micro-school1 or a parent teaching the  
parent's own children1 if such          
individual provides at least #ae hours  
per week of instruction for each of at  
least #f weeks during the taxable year4 
,for purposes of the preceding sentence1
 an individual is not providing         
instruction if the individual is solely 
supervising students who are receiving  
instruction provided virtually by       
another person4  7#b7 ,micro-school ,the
 term micro-school means a small group  
of fewer than #ej students at the       

elementary or secondary education level1
 from at least #c families1 in which a  
teacher provides in-person1 personalized
 learning with close access to the      
teacher4